Finance is the branch of economics，It was founded by Adam Smith in 1776，It was introduced to my country in the early 20th century。

After the founding of New China，my country has gradually introduced the Soviet Union Finance。Soviet Finance is based on Marxist economics，Based on the theory of currency relationship，Beginning in my country is gradually known。Currency relationship theory thinks，Finance is "the state in order to allocate and re -assign national income to establish an objective currency relationship in the national economy that is used as a wealth that can be expanded for socialism and meets the wealth that the wealth necessary for society."。Brief words，This theory believes that the essence of finance is currency relationship。The theory of currency relations introduced from the Soviet Union has become the basis for the teaching and theoretical research of fiscal major。

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While introducing the theory of currency relations，my country's fiscal and academic circles have also begun to use Marxist class state view，Public country view replaced by old China to analyze financial issues。This is the beginning of the Sinicization of Finance，and formed a national distribution theory。1953，Yin Wenjing pointed out the difference between the fiscal class and the public，Start grasping and discussing financial issues from the perspective of class allocation。1957，Xu Tingxing starts from questioning and negating currency relationship theory，Based on class nations，Clearly defined finance as a special distribution relationship，That is the distribution relationship of the country。

Compared to the theory of currency relations，The outlook on allocation is obviously more correct。The essence of finance as a currency relationship，It is difficult to distinguish the financial category from other economic categories that use currency form activities，and modern bet365 Play online games economic activities exist on currency forms。Fiscal activities are specifically manifested as activities of income and expenditure，that is allocation activity，Saying finance is a distribution relationship，Compared with the theory of currency relationships, it is better to distinguish fiscal activities from the economic category of other non -distribution activities。But in addition to finance，There are also a variety of allocation activities，If the salary allocation、Credit allocation、Enterprise Financial Distribution, etc.，Finance is just the allocation of the state。"National Distribution Theory" pointed out that finance is national allocation，It is well defined and grasped the category of finance。Therefore，National distribution theory is accepted by more and more people in my country's fiscal and academic circles。

In the late 1950s and early 1960s，my country's fiscal theory is gradually separated from the theoretical framework of the Soviet Union，Forms a fiscal theory mode suitable for Chinese society，Based on the mainstream status of national distribution theory in my country's fiscal theoretical world as a sign。1964，The first national financial theoretical discussion conference (hereinafter referred to as the "Dalian Discussion") held by the Institute of Finance Science, Liaoning in Dalian, Liaoning was completed。There are several main views on the essence of fiscal nature，Such as "National Distribution Theory", "Value Distribution Theory", "National Fund Movement Theory", "Theory of Value Movement of Remaining Products", etc.。Where，National distribution theory occupies an absolute advantage，Get the approval of most people。Basic molding of national distribution theory，Thoroughly replacing the theory of currency relations has become the mainstream school of my country's fiscal science。In terms of development and improvement of national distribution theory，Professor Deng Ziji made outstanding contributions。

In the late 1970s, we started to discuss the essential issue of fiscal nature。Reform and opening bet365 live casino games up impacted the planned economic system，Social common needs in the field of fiscal science are not used as "national subject"，Instead, define and grasp the finance from the perspective of "common needs of society"，Treatment of warm discussion，Professor Chen made a major theoretical contribution to this。Questions and objections to the distribution theory of national allocation are coming，Some of the original concept of financial essence that were originally denied or suppressed，And some new views of the fiscal views appeared。Main views include "common needs of society", "Multiple Make Decision Theory", "Remnant Product Decision Theory", etc.。Different status of the national distribution theory with Dalian Symposium is different，In this argument，State allocation theory and society need to discuss the division of autumn color。But，At this time, the planned economic system has not been denied，The reform goals of the market economy system have not been proposed，determines that society needs to discuss the theory of its theory from the base point of the market economy，Therefore, failing to fundamentally deny the theory of national distribution，It has not replaced the mainstream status of national distribution theory。

The reason why the theory of national allocation has always occupied the mainstream position，Because it has fundamentally grasped the essence of planned finance，Filled the fundamental requirements of the planned economic system for the financial theory。It is compatible with the highly concentrated unified planned economic system，It is a national fiscal system with a high unified collection，It is the country's plan to control and dominate the entire social resources and socio -economic activities。National distribution theory emphasizes the absolute position of "state" in finance，To support and confirm the rationality and legitimacy of the basic financial resources of the whole society to control the national plan，This is a distinctive planned economic theory。Through the argument，The idea of ​​national distribution theory has been further enriched and improved，Bet365 app download Maintenance has maintained its mainstream position in the fiscal and academic community。During this period，"Socialist Finance" jointly written by the six universities such as Xiamen University, published in 1980，The revision of the book was approved by the Teaching Material Editing Committee of the Ministry of Finance as a national trial textbook。This is a fiscal textbook based on national distribution theory based on a relatively mature system，It is adopted by many colleges and universities in China。This means that my country's fiscal teaching is completely transferred above the national distribution theory。

　　The rise and prosperity of public financial theory

The early 1990s，With the establishment of the reform goals of the socialist market economy system，The financial academic community has proposed public financial theory and dual fiscal theory。

Public finance is a financial system that is compatible with the market economy。1998 National Fiscal Work Conference clearly proposed，Reform goals for building the basic framework of public finance，It marks the mainstream position of Chinese -style public finance theory.。But this has essential differences with the public fiscal system and its theory that generally existed in my country before the founding of New China。

First，Western finance itself has changed greatly since the 1950s，At this time, the Western Finance of Western Finance that my country has re -introduced has a new logical idea and theoretical system，Following a new logical thinking and theoretical system: Market effective theory as the starting point → Market failure theory theory → Public product theory as the core theory → government income and expenditure ...。This is also my country's new fiscal framework system and content，It is completely rooted in the system environment of the market economy。Next，The foundation foundation for the establishment of a market economy determines the Chinese characteristics constructed by public finance in my country。Western public finance is formed spontaneously，my country is built under the government's decision bet365 best casino games and guidance。Government under the market economy is the government that provides public services，determines that the publicity and class of finance under the market economy are compatible。Based on the difference between an administrative affiliated or independent market entity of the enterprise，Answer why the planned economy is not a public finance，Only under the market economy can there be public finances。Give the definition of public finances and make corresponding arguments，This is also the most basic question that the Institute of Fiscal Science must be answered。

Compatible with the socialist market economy system with Chinese characteristics，The early 1990s，Professor Ye Zhenpeng also proposed dual fiscal theory，This is another fiscal theory proposed at the same time as public finance theory。The so -called "dual finance"，Also known as "dual structure finance"，refers to the organic unity composed of relatively independent public finances and state -owned capital fiscal under the conditions of socialist market economy。Among them, "public finance" is a government allocation activity that provides public services for the market，It is a fiscal system or type that is compatible with the market economy system; "state -owned capital finance" is a distribution activity of the government as a capital owner as a capital owner，is a unique fiscal system or type of socialist market economy system。This theory points out，State -owned capital finances existing under my country's market economy are not public finances，Both cannot be confused。This fiscal theory has the relationship between the two major areas of the marketing and market failure in my country's market economy and the market failure，Handle the relationship between the government and the state -owned enterprise，Ensure and improve the socialist market economy system，It is important。Based on the dual fiscal theory，my country has implemented a duplex budget system for public budget and state -owned capital operation budget。

　　Building a modern fiscal theory

Socialism with Chinese characteristics has entered a new era，Call the corresponding Bet365 lotto review financial theory。The Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China Determined new financial positioning，that is, "Finance is the foundation and important pillar of national governance"。The fiscal theoretical world conducted a warm discussion on the attributes of the financial discipline，Some insist that fiscal science is economics，Is a special application economy discipline，But more people think that it is not enough to study fiscal only from the perspective of economics，Proposal from economics、Political Science、Public Management、Law and other academic perspectives to reshape fiscal disciplines，Correspondingly，Fiscal Theory has new development。Financial "Basic and Pillar theory"，The modernization of modern fiscal theory has a deeper interpretation of the modernization of the national governance system and governance capabilities，Based on the fiscal operation law of modern state governance，to point out the general nature of this theory。Modern finance and public finance are not contradictory，Public finance matching market economy，Modern fiscal system matches the modernization of national governance。Some scholars believe that public risk should be based on the logical starting point，Exploring the new logic of fiscal science。other，There is also a new exploration of development of financial science centered on development。In order to better promote the development of Chinese fiscal disciplines，There is also a call for rising fiscal science into a first -level discipline。

The development of fiscal theory in the new era is based on China，Look at the world at the same time。Matching the new positioning of the financial fiscal，The basic direction has been determined，But still needs unremitting efforts of the fiscal academic community。Accelerate the construction of a discipline system for the social sciences of philosophy Chinese characteristics、academic system、The discourse system can only be advanced on the basis of innovation。Solution is innovation。Bet365 app download Faced with endless financial problems，The construction of Chinese fiscal discipline is long and far away。Fiscal theory can only better promote the solution of real problems，Serving the global service of the party and the country more comprehensively，Fiscal theory can there be vitality，New Chinese finance can really be built。

　　(Author Unit: Department of Finance of the School of Economics of Xiamen University; Institute of Finance and Strategy of the Chinese Academy of Social Sciences)